E-Commerce package introduces a simplified procedure in online sales

Since 1 July 2021 new VAT taxation rules referring to electronic commerce have been binding, which results from the implementation of the European Union law within this scope. The new regulations are supposed to, among others, facilitate trading online in the EU countries by means of introducing a uniform One Stop Shop procedure (the so-called OSS). In the new voluntary procedure a seller, after having exceeded the selling limit in a given country, may still settle their tax and submit their tax return in the Polish Revenue Office. A foreign VAT should be settled in a separate tax return; however, it should be submitted for quarter periods to the Chief Officer of the Second Revenue Office of Warszawa-Śródmieście.